The basic accounting equation cannot be restated as

A) Assets - Liabilities = Owner's Equity.
B) Assets - Owner's Equity = Liabilities.
C) Owner's Equity + Liabilities = Assets.
D) Assets + Liabilities = Owner's Equity.

Basic Accounting Equation

The fundamental equation representing the relationship between a company's assets, liabilities, and equity; Assets = Liabilities + Equity.

Assets

Resources owned by a company that have economic value and can be converted into cash.

Liabilities

Financial obligations or debts that a company owes to external parties.